On real estate tax in the municipality of Rezekne in 2021
In accordance with the Law on immovable property tax, information regarding the amount of immovable property tax for the current tax year shall be notified by the local government to the taxpayer or his or her authorised person by 15 February of the tax year. The payment notification shall be sent to the place of residence (natural persons) declared by the taxpayer, registered legal address (for legal persons), to another address indicated if an appropriate submission has been received. The payment notification is sent to e-mail if the taxpayer has applied for payment notifications in e-mail, as well as to the official e-address if it is activated for the taxpayer.
The payment notification is an administrative act which is not to be drawn up as a registered postal item when sent by post and, when it is drawn up electronically, the payment notice is valid without the signature of the official. The payment notification shall contain information regarding immovable property, including the taxpayer number, cadastre number of the immovable property, amount of tax payment, time periods of payment, information regarding the immovable property tax debt or overpayment. A payment notice regarding immovable property tax may be contested within one month from the day of receipt, submitting a written submission to the municipality of Rezekne. If a taxpayer has not received a payment notice by 15 February of the current year, his or her duty is to inform the local government of Rezekne in writing within one month. Accordingly, if the taxpayer has not declared residence in accordance with the procedures laid down in law and has not notified the tax administration the address in which he is to be reached, the notification of payment of the tax shall not be sent, but the calculation of the tax shall take effect on 22 March of the current tax year. On the other hand, a notice of administrative acts relating to immovable property tax issued after 15 February of a tax year shall be placed on its website by the local government, indicating the place in which the taxpayer may be acquainted with it.
The real estate tax is calculated for buildings and land and can also be paid in advance by paying all the calculated amount up to the first payment term or by instalments within the specified time periods. Payment dates are March 31, May 15, August 15 and November 15. If the payment is not made within the specified time period, late payment will be calculated in accordance with the law. The cadastral value of the property calculated by the State Land Service shall be taken into account for the calculation of the immovable property tax. The immovable property tax is calculated from the cadastral value of the immovable property tax object after the position on 1 January of the taxation year. The cadastral value of a particular immovable property object can be found free of charge in the portal www.kadastrs.lv.
The municipality of Rezekne informs the local government that, in accordance with the binding regulations of the local government of 16 October 2014 No. 45 “on immovable property tax in Rezekne municipality” (amendments 21.9.2017. No 6 and 04.10.2018 No. 18), in 2020, in the municipality of Rezekne, the property tax rate for the land is 1.51 TP1T of the cadastral value of the land, non-residential buildings – 1.5 % of the cadastral value of the structure, apartments and residential houses (the garden houses are also listed in this category, because the garden house, according to the construction standards, the main use is residential house) – from 0.2 % to 1.5 % of the cadastral value of the structure.
If a person has declared his or her place of residence (to 01.01.2021) or the taxpayer himself or herself has declared his or her place of residence in the territory of the municipality of Rezekne (to 01.01.2021) and the cadastral value of the structure is not more than eur 56 915, the rate of real estate tax shall be 0.2 % from the cadastral value of the residential house. In contrast to a flat or residential house (exception for garden houses up to 40 m2) in which no person has declared his or her place of residence (to 01.01.2021) and also the taxpayer himself or her has not declared his or her place of residence in the territory of the municipality of Rezekne (to 01.01.2021), the property tax rate shall be 1.5 % of the cadastral value of the structure.
Garden for cabin with a total area of up to 40 m2if no person has declared his place of residence in that household (to 01.01.2021) and also the taxpayer himself has not declared his place of residence in the territory of the municipality of Rezekne (to 01.01.2021), the rate of real estate tax is 0.6 % of the cadastral value of the structure.
A residential house, which is registered in the State cadastre information system of the immovable property, but which has not been put into service and that no person has declared his or her place of residence (to 01.01.2021) and also the taxpayer himself or her has not declared his or her place of residence in the territory of the municipality of Rezekne (to 01.01.2021), a rate of 0.2 % of the cadastral value of this structure may be applied to the calculation of the immovable property tax if the taxpayer is going to submit a valid construction permit to the local government and the tax administration.
Immovable property tax on residential buildings in auxiliary buildings (except individual garages) is not calculated in the territory of the municipality of Rezekne.
In the municipality of Rezekne, only the benefits specified in the Law on immovable property tax are applied to taxpayers of real estate. These are facilitations for politically repressed persons, needy persons and multi-child families. The tax administration shall inform that the information on the missing persons and the family of a number of children is received automatically if the relevant State/local government authority has granted such status to the person. In the event that the local government has not granted the relevant property tax relief, the real estate taxpayer is invited to apply to the local government, the property tax administration. The tax relief for the deprived persons and the families of a large number of children is first granted to the residential area and then to the land of the residential area accordingly. This means that a person must have a residential area and if a person has only land, the tax relief of immovable property is not applied. The application of the real estate tax relief to politically repressed persons, these persons in the local government must submit a submission regarding granting of the benefit (if such submission has not been previously provided), confirming that the property is not used in economic activity (for example, leased) and by adding a copy of the politically repressed identity card to the submission.
Payment of the tax on immovable property may be transferred from the tax amount indicated in the payment notice to one of the specified local government accounts in banks. When transferring a transfer to a bank account, you must specify the information specified in the payment notice so that the payment made is correctly identified and the amount paid is credited to the corresponding tax payer's accounting account. In carrying out the payment of tax through the internetbank, the local government recommends the use of www.epakalpojumi.lv services or www.latvija.lv services. In these portals, local government bank accounts WILL be available for payment OF THE NIP, as well as the tax payer automatically shows all the information necessary for payment of the tax. At the same www.epakalpojumi.lv, taxable persons in the portal may apply for a reminder regarding the approaching OF THE payment deadline OF THE NIP to receive in their e-mail or mobile phone in the form of a text message (SMS).
The municipality of Rezekne informs the local government that the local government bank accounts may change after 1 July 2021, the local government will inform them separately.
Prior contact with the relevant parish manager, tax payments can be made by paying in any of the municipalities of the municipality of Rezekne (cash).
In order to reduce THE spread OF COVID-19 and taking into account the state of emergency announced in the country, the local government administration serves the customers remotely. For communication with the tax administration, you are prompted to use the phone 64607188, 28668496, as well as e-mails: nin@rezeknesnovads.lv or info@rezeknesnovads.lv, or other electronic channels of communication. The local government shall ensure the acceptance of documents in parish administrations and also in the administration in Rezekne. In cases where the presence of a meeting is indispensable, it shall be agreed in advance. A facial mask must be used when arriving in the local government and in the premises of its institutions!
The information was prepared by the Land Management Service of the municipality of Rezekne.